As used in ORS 463.113, 463.155, 463.320, 463.330, 463.340 and 463.370:
(1) “Gross receipts” means the consideration, whether money, credits, rights or other property, received from the sale of tickets or other admissions indicia or the right to admission, without any deduction.
(2) “Gross receipts” does not include gross receipts from admissions to:
(a) Events conducted or sponsored by any nonprofit amateur athletic association organized under the laws of this state, including their affiliated membership clubs throughout the state that have been recognized by the Oregon State Athletic Commission.
(b) Events between students of educational institutions conducted or sponsored by a college, school or university as part of their athletic program.
(c) Events between members of any troop, battery, company or units of the Oregon National Guard. [1987 c.788 §5; 1993 c.587 §4; 2003 c.653 §2; 2007 c.585 §20]
Section: Previous 463.180 463.185 463.190 463.195 463.200 463.210 463.220 463.310 463.320 463.322 463.330 463.340 463.350 463.360 463.370 NextLast modified: August 7, 2008